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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
In addition, the portion used in the second part is that "violation of the duty to issue tax invoices" in the 17-18th part of the 4th part is "violation of the duty to issue tax invoices".
Part 6 of the 18th page "the foregoing facts and the above facts" is found to be "(1) above, and part 7 through 8 of the 6th last behavior "the above actions of the plaintiff are deleted from "the above actions of the plaintiff" to "the 7th action is without merit," and Paragraph 9 of the 7th behavior "(1)" to "(a)", "paragraph 9 of the 7th activity "(2)" to "paragraph 1 of the 8th action "(c)" to "the 8th action following the 8th action" to "the 4 through 26th action. In full view of the overall purport of the arguments in subparagraphs 4 through 26 of the 8th action, the plaintiff added the following items to "the 2nd action of the 6th action," and the 52 business establishments, such as I and J operation, and 52 K (hereinafter "G et al.").
(3) According to the above facts, the Plaintiff violated Article 10(1)1 of the Punishment of Tax Evaders Act by selling alcoholic beverages of KRW 465,251,949 to D while selling the same amount of tax invoice to D without supplying alcoholic beverages, and Article 10(3)1 of the Punishment of Tax Evaders Act by falsely issuing the tax invoice of KRW 848,430,068 without supplying alcoholic beverages to G, and Article 10(3)1 of the Punishment of Tax Evaders Act by falsely issuing the tax invoice of KRW 848,430,068.
However, the amount of the above violation is a total of KRW 1,313,682,017 (i.e., KRW 465,251,949 won, KRW 848,430,068) and the Plaintiff’s total sales amount of KRW 5,377,815,503 won (244/1,00) for the second period of February, 2012. Thus, the Plaintiff’s revocation of liquor sales license under Article 8(2)4 of the Liquor Tax Act is the total criteria.